At Crenshaw Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows:

1. Compute the physical units for July

2. Compute the equivalent units of production for materials and conversion costs for September.

Month July Sept. Beginning Work In Process Units 0 2,500 Percentage Completed 20% Units Completed and Transferred Out 11,000 9,000 Ending Work In Process Units 1,500 5,000 Percentage Completed 90% 70%